Key dates

BAS Lodgement Due Dates

28 April 2026

28 July 2026

28 August 2026

28 October 2026

28 February 2027

Payday Super 2026

Key superannuation guarantee (SG) changes for 2026 focus on improved payment frequency and compliance. From 1 July 2026, employers must pay super at the same time as salary/wages (Payday Super), ensuring faster, more frequent, and accurate payments.

Monthly Activity Statements

Monthly activity statements are due for lodgment and payment on the 21st day of the following month.